Double deflation in manufacturing separately deflates gross output and intermediate consumption, with real GVA derived from their difference. Where input prices rise faster than output prices, nominal GVA may grow more slowly than real GVA, producing a negative implicit GVA deflator despite rising output and input prices. A negative manufacturing GVA deflator therefore does not establish a fall in manufactured-product prices or lower real growth. The implicit GDP deflator is a derived ratio between current-price and constant-price GDP and differs from CPI and WPI because of their distinct coverage, weights, and price concepts.

Appeal procedure under section 17 of the Foreign Exchange Management Act, 1999 requires submission of Form I against an order of the Adjudicating Authority. The appeal must identify the applicant and impugned order, state relevant facts and grounds, and specify the prayer and relief sought. It must include applicable supporting documents, appeal-fee deposit particulars, and signatures of the applicant or authorised representative.

Ease-of-doing-business reforms for India's data-centre ecosystem focus on faster and sustainable infrastructure deployment through reliable power, ready-to-use land, streamlined approvals and suitable building regulations. Proposed power measures include cluster-based transmission planning, first-day sanctioned load, dual feeders and cross-border renewable-energy procurement. Data-centre-ready land banks and power-ready parcels are intended to reduce development timelines. The National Building Code 2026 recognises data centres under Group E and contains a dedicated annex on fire-risk assessment and data-centre-specific performance indicators.

Long-term capital gain from listed-share transactions cannot be treated as unexplained credit merely because of unusual price movements or unverified statements concerning alleged intermediaries. Where share allotment, dematerialisation, stock-exchange sale and banking-channel receipts are undisputed, denial of exemption requires cogent evidence linking the taxpayer to market manipulation or unaccounted funds. Failure to produce underlying investigation material, establish such involvement, trace unaccounted money, or prove that unknown exchange purchasers lacked creditworthiness leaves only suspicion, which cannot sustain an addition. The gain remains eligible for long-term capital gain treatment and the related exemption.

India-Afghanistan bilateral trade and economic cooperation is being advanced through institutional engagement on trade facilitation, customs cooperation, connectivity, investment and commercial exchange. Priority areas include customs and data-sharing cooperation, visa facilitation for traders, banking and financial cooperation, pharmaceutical and agricultural trade, energy cooperation, tariff concessions, cargo connectivity and port-related matters. Follow-up action covers regulatory cooperation, improved connectivity, investment promotion and business-to-business engagement.

Clarifications on issues concerning availment of benefit under Section 128A of the TNGST Act, 2017 apply in the State GST framework. Corresponding central GST clarifications are adopted mutatis mutandis to ensure uniform implementation. Their application is clarificatory and confined to implementation of the State GST law.

Late fee for delay in furnishing FORM GSTR-9C is addressed under the Tamil Nadu GST framework by applying, mutatis mutandis, the clarification issued under the corresponding central GST framework. The central clarification is adopted for implementation under the Tamil Nadu Goods and Services Tax Act, 2017, to maintain uniformity in the treatment of late fee relating to delayed furnishing of FORM GSTR-9C.

Delhi GST law expands references to IGST reverse-charge liabilities, defines local and municipal funds, and introduces unique identification markings for specified goods. Persons dealing in notified goods must affix markings, provide prescribed information, keep records, disclose manufacturing machinery details, and pay prescribed system-related amounts; contravention attracts an additional penalty. The amendments also impose conditions on credit-note reductions, require pre-deposits for appeals against penalty-only orders, clarify "plant and machinery" retrospectively, and add warehoused SEZ and FTWZ supplies to Schedule III with a related refund bar.

Balance raw sugar imports under the Tariff Rate Quota scheme are opened for fresh allocation to eligible millers and refiners through the DGFT online system. Applications are processed in daily batches according to the portal time stamp, subject to scrutiny, eligibility and remaining quota. Where a daily batch exceeds the available balance, allocation is made pro rata among that batch's applicants according to their applied quantities. Applications submitted after complete quota exhaustion are not considered.

Annual-return filing exemption under the Delhi Goods and Services Tax framework applies to registered persons whose aggregate turnover does not exceed two crore rupees in a financial year. The exemption covers the annual return for that financial year and applies from financial year 2024-25 onwards to persons meeting the specified aggregate-turnover ceiling.

Statutory appellate review remains available where writ intervention is declined. Petitioners may pursue an appeal before the CIT(A), which must permit cross-examination of concerned witnesses if requested, consider all arguments, and issue a reasoned order addressing each contention. The appeal must be entertained without a pre-deposit requirement. The writ proceedings were disposed of while preserving these appellate safeguards.

GST rate and goods-classification clarifications recommended at the 55th GST Council meeting are applied under the Tamil Nadu Goods and Services Tax Act, 2017. Uniform implementation is secured by adopting, mutatis mutandis, clarificatory guidance issued by the Department of Revenue, Tax Research Unit, for Tamil Nadu GST administration.

Cheque-dishonour proceedings were stayed against a former director where the available material prima facie showed that the director resigned before the cheque was drawn. The resignation preceded the cheque by several years, making the complaint against that individual appear misconceived at the preliminary stage. Notice was issued, and proceedings against the former director remained stayed pending the next hearing.

PM Surya Ghar Muft Bijli Yojana provides central financial assistance for eligible grid-connected residential rooftop solar systems, capped at Rs. 78,000 for systems of three kilowatts or more. Applicants must be Indian citizens who own a suitable house, hold a valid electricity connection, and have not received an earlier solar-panel subsidy. Applications require portal registration, distribution-company feasibility approval, installation through a registered vendor, net metering, inspection, commissioning and submission of bank details. Assistance is transferred directly after verification. State-specific net-metering procedures, approvals and additional incentives may apply.

Cheque-dishonour proceedings against a former director may lack a prima facie basis where corporate filings record resignation before the cheques were drawn. The DIR-12 on record showed that the director resigned in 2014, whereas the disputed cheques were drawn in 2018. On that basis, notice was issued and proceedings against the former director were stayed pending the next hearing.

GST applicability clarifications concerning certain services apply mutatis mutandis for implementation under the Tamil Nadu Goods and Services Tax framework. The measure seeks uniform treatment of the identified service-related GST issues within the State. The clarifications are treated as clarificatory in nature and operate in connection with implementation of the Tamil Nadu Goods and Services Tax Act, 2017.

Provisional sanction of GST refund claims relating to zero-rated supplies is to be processed through system-based identification and evaluation of risk. CBIC instructions governing this risk-based approach are adopted, mutatis mutandis, for implementation under the TNGST Act, 2017. State tax officers are required to apply the endorsed approach uniformly while processing eligible provisional refund claims filed before the proper officer.

Chhattisgarh GST amendments define online gaming, online money gaming, specified actionable claims, and virtual digital assets. Platform owners, operators, and managers arranging supplies of specified actionable claims are deemed suppliers liable for tax. Online money gaming supplied from outside India to persons in India is brought within compulsory registration. The amendments also impose a three-year limit for filing outward-supply details, returns, annual returns, and operator statements, subject to conditional governmental relaxation; revise input tax credit restrictions; and restructure tribunal, electronic-commerce penalty, offence, and compounding provisions.

The Foreign Exchange Management (Current Account Transactions) (Amendment) Rules, 2000 substitute the Schedule II entry concerning advertisement abroad by a State Government or its public sector undertakings. The substituted entry identifies the Ministry of Finance, Department of Economic Affairs, in relation to that current account transaction. The amendment takes effect upon publication.

Empanelment of specified Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost Accountant firms enables their selection for conducting special audits of GST-registered persons. Inclusion in the panel does not create any right to receive allocation of taxpayers for special audit. An empanelled professional may be removed if application information or particulars are subsequently found false or misrepresented. The panel remains valid for three years from its notification.